Batavia may tax overnight lodging stays through local laws

Batavia may pass local laws taxing overnight lodging stays. The tax may cover overnight lodging in Batavia, including hotels, motels, bed-and-breakfasts, and tourist facilities. The tax rate may not exceed 3% of the daily room price. The tax does not apply to someone who stays at least 30 days in a row. The state law took effect immediately and expires December 31, 2029. Each local tax law may last no more than three years from its effective date.

Batavia must deposit the tax revenue in its general fund and use most of it for specified purposes. These rules apply to revenue from a hotel or motel tax imposed under a Batavia local law. The city may keep no more than 4% of the total revenue to cover the cost of administering the tax. The remaining revenue must go to community and economic development, planning, and tourism. These rules apply while the city collects revenue under a local tax law authorized by this section.